Canadian Taxation of Employee Stock Options

Join Osler Tax lawyers Dov Begun and Colena Der for a general overview of the Canadian taxation of employee stock options and the impact of recent amendments to that tax regime. Stock options are a common and often crucial part of employee compensation packages, in part due to the ability for employees to claim a 50% deduction on their option benefit.

This webinar provides an overview of the stock option regime before focusing on two crucial aspects of the amendments that were introduced in 2021: (1) the $200,000 annual vesting limit on the 50% deduction for options issued by certain corporations, and (2) the new deduction for employers in respect of option benefits that do not qualify for 50% deduction. The presentation provides practical tips on how to manage the application of the new $200,000 limit and its interaction with other aspects of the stock option regime.